Legal Opinion
Manistee County v. Reef Petroleum Corp. (In Re Reef Petroleum Corp.)
United States Bankruptcy Court, W.D. Michigan
Decided October 21, 1988No. 19-05213PublishedCited by 5 opinions
1Opinion of the Court
OPINION
DAVID E. NIMS, Jr., Bankruptcy Judge.
This is an action by Cleon Township and Manistee County to recover the unpaid personal property taxes on an oil well drilling rig for the year 1982. This action involves the relative priorities of the tax lien of the taxing units and the consensual lien of Harris Trust & Savings Bank (Harris).
Manistee County and Cleon Township are making the same claim and hereafter will be referred to collectively as “Township” or “Plaintiff”. Township and Harris have agreed to submit this proceeding on a stipulated statement of facts. At the pretrial conference,…
2Cases cited27 opinions
- Stoll v. GottliebSupreme Court of the United States · 1938
- Long v. BullardSupreme Court of the United States · 1886
- Long and Wife v. BullardSupreme Court of the United States · 1886
- In the Matter of Gerald Lewis Tarnow, Debtor. Appeal of Commodity Credit CorporationCourt of Appeals for the Seventh Circuit · 1984
- Estate Of Roger LellockCourt of Appeals for the Third Circuit · 1987
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3Cited by5 opinions
- Sumitomo Trust & Banking Co. v. Holly's, Inc. (In Re Holly's, Inc.)United States Bankruptcy Court, W.D. Michigan · 1992
- Hernandez v. Suburban Hospital Ass'nCourt of Appeals of Maryland · 1990
- In Re HenderbergUnited States Bankruptcy Court, N.D. New York · 1989
- Matter of Holly's, Inc.United States Bankruptcy Court, W.D. Michigan · 1995
- In Re Merry-Go-Round Enterprises, Inc.United States Bankruptcy Court, D. Maryland · 1998